Section 143 GST Act 2017 (CGST Act)

The Central Goods and Services Act, 2017 (CGST Act) Section 143 – Job work procedure (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for

Section 142 GST Act 2017 (CGST Act)

The Central Goods and Services Act, 2017 (CGST Act) Section 142 – Miscellaneous transitional provisions (1) Where any goods on which duty, if any, had been paid under the existing law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business

Section 65 of The Indian Evidence Act, 1872

Section 65 of  The Indian Evidence Act, 1872 65. Cases in which secondary evidence relating to documents may be given.—Secondary evidence may be given of the existence, condition, or contents of a document in the following cases:— (a) When the original is shown or appears to be in the possession or power— of the person

Section 141 GST Act 2017 (CGST Act)

The Central Goods and Services Act, 2017 (CGST Act) Section 141 – 1Transitional provisions relating to job work (1) Where any inputs received at a place of business had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance

Section 63 of The Indian Evidence Act, 1872

Section 63 of The Indian Evidence Act, 1872 63. Secondary evidence.—Secondary evidence means and includes— (1) Certified copies given under the provisions hereinafter contained1;1;” (2) Copies made from the original by mechanical processes which in themselves insure the accuracy of the copy, and copies compared with such copies; (3) Copies made from or compared with

Section 62 of The Indian Evidence Act, 1872

Section 62 of The Indian Evidence Act, 1872 62. Primary evidence.—Primary evidence means the document itself produced for the inspection of the Court. Explanation 1.—Where a document is executed in several parts, each part is primary evidence of the document; Where a document is executed in counterpart, each counterpart being executed by one or some